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Text · Amendment list

Certain corporate sustainability reporting and due diligence requirements

Report A-10-2025-0197-AM-400-400 · COM(2025)0081 – C10-0037/2025 – 2025/0045(COD)

Kind
Amendment list A-10-2025-0197-AM-400-400
Date
7 November 2025
More facts (2)
Reference
COM(2025)0081 – C10-0037/2025 – 2025/0045(COD)
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7.11.2025 A10-0197/400

Amendment 400

Manon Aubry, Arash Saeidi, Mario Furore

on behalf of The Left Group

Report A10-0197/2025

Jörgen Warborn

(COM(2025)0081 – C10-0037/2025 – 2025/0045(COD))

Proposal for a directive

Article 2 – paragraph 1 – point 9

Directive 2013/34/EU

Article 29d

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(9) Article 29d is replaced by the following:deleted
‘Article 29d
Single electronic reporting format
1. Undertakings subject to the requirements of Article 19a of this Directive shall prepare their management report in the electronic reporting format specified in Article 3 of Commission Delegated Regulation (EU) 2019/815* and shall mark up their sustainability reporting, including the disclosures provided for in Article 8 of Regulation (EU) 2020/852, in accordance with the electronic reporting format to be specified in that Delegated Regulation. Until such rules on the marking up are adopted by way of that Delegated Regulation, undertakings shall not be required to markup their sustainability reporting.
2.
Parent undertakings subject to the requirements of Article 29a shall prepare their consolidated management report in the electronic reporting format specified in Article 3 of Delegated Regulation (EU) 2019/815 and shall mark up their sustainability reporting, including the disclosures provided for in Article 8 of Regulation (EU) 2020/852, in accordance with the electronic reporting format to be specified in that Delegated Regulation. Until such rules on the marking up are adopted by way of that Delegated Regulation, parent undertakings shall not be required to markup their sustainability reporting.;
* Commission Delegated Regulation (EU) 2018/815 of 17 December 2018 supplementing Directive 2004/109/EC of the European Parliament and of the Council with regard to regulatory technical standards on the specification of a single electronic reporting format (OJ L 143, 29.5.2019, p. 1, ELI: http://data.europa.eu/eli/reg_del/2019/815/oj).;’

Or. en

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Data source
Licensed CC BY 4.0.
Retrieved
25 September 2026

Cite as

European Parliament (2025). “A10-0197/400 - Amendement 400 - Manon Aubry, Arash Saeidi, Mario Furore - au nom du groupe The Left - Rapport A10-0197/2025 - Jörgen Warborn - Certaines obligations relatives à la publication d’informations en matière de durabilité et au devoir de vigilance applicables aux entreprises - (COM(2025)0081 - C10-0037/2025 - 2025/0045(COD))”. Text, 7 November 2025. docId A-10-2025-0197-AM-400-400, reference A10-0197/2025. EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/A-10-2025-0197-AM-400-400 (retrieved 25 September 2026). Data: EP Open Data API: document record, https://data.europarl.europa.eu/api/v2/documents/A-10-2025-0197-AM-400-400 (CC BY 4.0).
BibTeX
@misc{epw-text-a-10-2025-0197-am-400-400,
  author = {{European Parliament}},
  title = {{A10-0197/400 - Amendement 400 - Manon Aubry, Arash Saeidi, Mario Furore - au nom du groupe The Left - Rapport A10-0197/2025 - Jörgen Warborn - Certaines obligations relatives à la publication d’informations en matière de durabilité et au devoir de vigilance applicables aux entreprises - (COM(2025)0081 - C10-0037/2025 - 2025/0045(COD))}},
  year = {2025},
  date = {2025-11-07},
  howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/A-10-2025-0197-AM-400-400}},
  url = {https://news.eu-parl.st-solutions.dev/texts/A-10-2025-0197-AM-400-400},
  urldate = {2026-09-25},
  publisher = {EU Parl Watch Research},
  note = {Text. docId A-10-2025-0197-AM-400-400, reference A10-0197/2025. Data: EP Open Data API: document record (CC BY 4.0)}
}